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TMI Blog2016 (10) TMI 673X X X X Extracts X X X X X X X X Extracts X X X X ..... e. Such view is factually and legally unsustainable. Cement helps to stabilize the material and prevents leaching when dumped in landfill. We note that under clause (a) (i) of Notification No.22/2003-CE the exemption from duty is available to all goods specified in Annexure 1 to the notification when brought in in connection with manufacture or packaging of articles or for export of goods. There is no dispute in the proceedings before lower authorities about cement being covered by Annexure 1. The only dispute is that cement is not brought in connection with manufacture of zinc. We find such interpretation is too restrictive and untenable in the factual context of the usage of cement in present case. The decision in the case of INDIAN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el for the appellant and ld. A.R. for Revenue. We have also perused appeal records and the written submissions. The admitted facts are that the appellants procured cement without payment of duty under the authority of CT 3 certificate, in terms of Notification No.22/2003- CE dated 31.3.2003 read with Rule 20 of Central Excise Rules, 2000 and provisions of para 6.6.1 of Exim Policy 2004-09.The lower authorities denied exemption on the ground that cement is not connected with manufacture and packaging of articles in the appellant s unit. In other words, the usage of cement in treatment of hazardous waste arising in the course of manufacture was not considered as brought in connection with manufacture of lead zinc etc. 4. We have examined t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt was examining the availability of exemption under Notificatin No.187/61 CE to raw naphtha used in the manufacture of ammonia, which is available subject to the condition that such ammonia is used elsewhere in the manufacture of fertilizers. Hon ble Supreme Court held that use of ammonia in the effluent treatment plant was a necessary part of manufacture of urea. It was held: 9. That leaves us to consider whether the raw naphtha used to produce the ammonia which is used in the effluent treatment plant is eligible for the said exemption. It is too late in the day to take the view that the treatment of effluents from a plant is not an essential and integral part of the process of manufacture in the plant. The emphasis that has rightly ..... X X X X Extracts X X X X X X X X Extracts X X X X
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